#CA Saurabh Chokhra
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241 articlesExcise Duty
Excise Duty
Proceedings under Central Excise Act get abated on the death of assessee
Custom Duty
Custom Duty
Exemption Notification cannot discriminate between persons paying duty under different methods permissible under law
Income Tax
Income Tax
Assessment completed by AO relying on estimations cannot be remanded back by CIT to reverify some aspects of estimation relied on
Income Tax
Income Tax
Service of Assessment order by hand delivery to kitchen boy of assessee company is bad service – SC
Income Tax
Income Tax
Services of non-resident agent facilitating fulfillment of export obligations are not in nature of technical services
Income Tax
Income Tax
Agents not working exclusively for assessee and having no power to conclude contracts are not dependent agents
Custom Duty
Custom Duty
Settlement Commission has no jurisdiction to decide smuggling cases of goods specified U/s. 123 of Customs Act
Custom Duty
Custom Duty
Basmati Rice satisfying both length & component parameters can only be exported- HC
Income Tax
Income Tax
Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment
Income Tax
Income Tax
Income earned from Supply of software embedded in hardware is not royalty
Income Tax
Income Tax
Income from activities not attributable to PE in India cannot be taxed as business profits of foreign company under DTAA
Income Tax
Income Tax
Only Investments in respect of which income is exempt to be considered in working of disallowance U/s. 14A
Excise Duty
Excise Duty
Test of marketability satisfies on being shown that product is capable of being sold and actual sale is irrelevant- SC
Excise Duty
Excise Duty
